CLA-2-09:S:N:N7:232 800457
Ms. Karen E. Jones
Fedway Associates, Inc.
Bldg. 160 Hackensack Avenue
Kearny, NJ 07032
RE: The tariff classification of a gift box containing a bottle
of "Paolucci Sambuca" liqueur and a bag of "Lavazza Club"
espresso ground coffee from Italy.
Dear Ms. Jones:
In your letter dated July 20, 1994, with additional
information provided in a letter dated July 26, 1994, you requested
a tariff classification ruling.
Your query concerns the classification of a 750 ml bottle of
Sambuca liqueur and a cardboard box containing 250 grams of
espresso ground coffee in a sealed aluminum foil bag. The bottle
of liqueur and box of coffee are packaged together in a gift box
of black cardboard with hollowed out spaces to secure the bottle
and the coffee. The value of the liqueur is about $2.50 per
bottle, and the value of the coffee is about $1.30 per package.
A sample of the item was included with your request. The sample
was opened, examined and disposed of.
The applicable subheading for the coffee will be 0901.21.0030,
Harmonized Tariff Schedule of the United States (HTS), which
provides for coffee, roasted...not decaffeinated... in retail
containers weighing 2 kg or less. The rate of duty will be free.
The applicable subheading for the liqueur will be
2208.90.4530, HTS, which provides for spirits, liqueurs and other
spirituous beverages...other...cordials, liqueurs, kirschwasser
and ratafia...in containers each holding not over 4 liters. The
rate of duty will be 13.2 cents per proof liter. Imports under
this subheading may also be subject to a Federal Excise Tax (26
U.S.C. 5001) of $13.50 per proof gallon and a proportionate tax at
the like rate on all fractional parts of a proof gallon.
-2-
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides, in general, that all articles of foreign origin
imported into the United States must be legibly, conspicuously,
and permanently marked to indicate the English name of the country
of origin to an ultimate purchaser in the United States. The
implementing regulations to 19 U.S.C. 1304 are set forth in Part
134, Customs Regulations (19 CFR Part 134). The coffee sample you
have submitted does not appear to be properly marked with the
country of origin. The cardboard box containing the coffee itself
must be marked in English to indicate that it is a product of
Italy.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport